HS 988031 Classified in Chapter 31
Quick Answer: Products classified under HS 988031, which falls within Chapter 31, enter the UK with no specific duty rate indicated in available tariff data, and the EU also shows no specific duty rate. This HS code designation signifies goods related to "Fertilisers," encompassing a broad range of products such as mineral or chemical fertilizers, nitrogenous, phosphatic, potassic, and compound fertilizers. Importers and customs brokers should note that while the primary duty rates are not explicitly detailed for these jurisdictions, other trade considerations, such as potential import licenses or specific origin requirements, may still apply. CustomTariffs aggregates this information, highlighting the need for thorough due diligence beyond basic duty rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880310000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880310000 | — | — | — |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 988031 cover?
This subheading covers products classified within Chapter 31 of the Harmonized Commodity Description and Coding System (HS). Chapter 31 specifically pertains to "Fertilisers," encompassing a broad range of chemical products designed to enhance plant growth. This includes mineral or chemical fertilizers, whether or not containing organic compounds, nitrogenous, phosphatic, potassic, and compound fertilizers. The World Customs Organization (WCO) HS nomenclature provides detailed descriptions for each product within this chapter, ensuring consistent global classification.
What falls outside HS 988031?
The following products are excluded from HS 988031 and Chapter 31, as they are not considered fertilizers. This includes, but is not limited to, animal or vegetable substances of a kind used in agriculture, whether or not chemically treated but not elsewhere specified or included, which are not fertilizers. Also excluded are certain soil conditioners or amendments that do not primarily provide plant nutrients, and products classified under Chapter 38, such as certain chemical mixtures for agricultural use that are not primarily nutrient-based.
What are common classification mistakes for HS 988031?
A common error is misclassifying products that contain nutrient elements but are not intended for direct use as fertilizers. For instance, certain industrial chemical by-products containing nitrogen or phosphorus might be incorrectly entered under Chapter 31 if their primary use is not as a plant nutrient. According to General Interpretative Rule (GIR) 1, classification is determined by the terms of the headings and any relative section or chapter notes, ensuring the product's intended function as a fertilizer is paramount.
How should importers classify products under HS 988031?
The correct procedure for classifying products under HS 988031 involves a thorough review of the product's composition, intended use, and any accompanying technical documentation. Importers must consult the official HS nomenclature, relevant national tariff schedules (e.g., USITC HTS, EU TARIC, UK Trade Tariff), and any specific explanatory notes. If a product is a mixture, classification is typically determined by the constituent material or component that gives the mixture its essential character, as per GIR 3.
How is the duty calculated for products under HS 988031?
A 100 metric ton shipment of Urea (CAS No. 57-13-6), declared at a customs value of $30,000 USD, would attract a US duty of $0 USD. This is because Urea, a nitrogenous fertilizer, is typically classified under HS code 3102.10.00 and benefits from a Most Favored Nation (MFN) duty rate of 0% ad valorem as published in the USITC Harmonized Tariff Schedule. The calculation is 0% × $30,000 = $0.
Which trade agreements reduce duties for HS 988031?
Several free trade agreements may reduce the applicable duty rate for HS 988031, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating fertilizers from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, certain developing countries may benefit from the Generalized System of Preferences (GSP), potentially offering reduced or duty-free access, requiring a GSP Form A.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical duty rates for HS code 988031, classified under Chapter 31?
HS code 988031 is not a standalone tariff code but rather a placeholder indicating classification within Chapter 31 of the Harmonized System, which covers 'Fertilizers'. Specific duty rates are determined by the individual country's tariff schedule and the specific product within Chapter 31. For example, under the US tariff schedule, a product classified as a nitrogenous fertilizer might face a 0% Most Favored Nation (MFN) duty rate, while other fertilizers could have rates ranging from 0% to 6.5% ad valorem, depending on the specific subheading. Importers must consult the relevant national tariff database (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) for the precise rate applicable to their imported product.
How is the duty calculated for goods classified under HS 988031 (Chapter 31)?
The duty calculation for goods classified under Chapter 31 depends on the specific product's HS code and the duty rate applied by the importing country. Duty rates can be ad valorem (a percentage of the value), specific (a fixed amount per unit of quantity), or a combination. For instance, if a specific type of phosphate fertilizer is subject to a 2% ad valorem duty and its customs value is $10,000, the duty would be $10,000 * 0.02 = $200. If the same fertilizer had a specific duty of $0.50 per kilogram and 500 kilograms were imported, the duty would be 500 kg * $0.50/kg = $250. Always verify the applicable duty basis (value or quantity) and rate from the official tariff schedule.
What documentation is typically required for importing fertilizers classified under Chapter 31 (HS 988031)?
Importing fertilizers under Chapter 31 generally requires specific documentation beyond standard customs declarations. This often includes a Certificate of Analysis (CoA) detailing the chemical composition and purity of the fertilizer, a Safety Data Sheet (SDS) or Material Safety Data Sheet (MSDS) providing hazard information and handling instructions, and potentially import permits or licenses issued by the agricultural or environmental authorities of the importing country. Compliance with national regulations regarding fertilizer content, labeling, and environmental impact is crucial.
Do preferential duty rates apply to fertilizers classified under Chapter 31 through trade agreements?
Yes, preferential duty rates often apply to fertilizers classified under Chapter 31 through various Free Trade Agreements (FTAs) and other preferential trade schemes. For example, if a fertilizer originates in a country that has an FTA with the importing country (e.g., USMCA for imports into the United States from Canada or Mexico), it may qualify for reduced or zero duty rates, provided that the importer can submit a valid Certificate of Origin. Importers should investigate applicable FTAs and ensure they meet all origin criteria and documentation requirements to benefit from these preferential rates.
What are the key classification criteria for distinguishing between different types of fertilizers within Chapter 31?
Classification within Chapter 31 hinges on the chemical composition and intended use of the product. The chapter is divided into headings based on the primary nutrient content: Heading 3102 for mineral or chemical fertilizers, nitrogenous; Heading 3103 for mineral or chemical fertilizers, phosphatic; Heading 3104 for mineral or chemical fertilizers, potassic; and Heading 3105 for other fertilizers; goods of the present chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. Key criteria include the percentage of nitrogen (N), phosphorus pentoxide (P2O5), and potassium oxide (K2O), as well as whether the product is a single nutrient fertilizer or a compound/multi-nutrient fertilizer. Accurate chemical analysis is vital for correct classification.